Curriculum

With the UofSC MACC program's flexible curriculum, you have the ability to choose
the courses that interest you for whatever career you want to pursue.

Customize Your Degree to Meet Your Professional Goals

Wherever you want your MACC degree to take you, our program gives you the flexibility
to explore the topics that actually interest you. After choosing one of our two program
tracks — Business Measurement and Assurance or Taxation — you can use elective coursework
either to explore a broad spectrum of topics or to concentrate in a specfic area.

The UofSC MACC Program consists of 10 classes and, for students with an undergraduate
accounting degree, takes just 10 months to complete.

1. Start With Your Choice of Program Track

Students in the MACC program select one of 2 tracks, each consisting of 6 required
courses.

Business Measurement and Assurance (BMA)

Not to be confused with a traditional "audit" track, our BMA track blends learning
the basics you need (technical accounting, information technology) while attaining
the critical thinking, decision making and advanced communication skills employers
expect to help you stand out.

Core Courses

You will work with accounting standards, examine case studies, hone your ethical acumen
and engage with faculty that are personally invested in your long-term success. As
a BMA student, your experiences will include working within data analytic software
(IDEA and Tableau) and interacting with IT professionals from an accounting perspective.

BMA Curriculum

Required Core Courses (6 classes, 18 hours)

ACCT 501 — Financial Accounting III (Advanced Accounting)

ACCT 732 — Auditing II

ACCT 734 — Accounting Research & Communication

ACCT 736 — Information Technology Assurance, Control and Security

ACCT 737 — Accounting Systems II

ACCT 751 — Business Entity Tax Issues

Elective Courses (4 classes, 12 hours)

Choose one of our specializations or certificate elective groups or select your own
mix of elective courses.

Taxation (TAX)

The TAX track provides both a practical and conceptual understanding of the IRS code,
as well as the skills and judgment needed for real-life situations. Our TAX courses
incorporate an in-depth examination of various aspects of the tax code and regulations
to give you the foundation necessary to become a skilled tax preparer and advisor
from day one.

Core Courses

Working closely within the tax code, examining real-world case studies, honing your
ethical acumen and engaging with faculty that are personally invested in your long-term
career success will be your experience within the TAX track.

TAX Curriculum

Required Core Courses (6 classes, 18 hours)

ACCT 501 — Financial Accounting III (Advanced Accounting)

ACCT 750 — Tax Research and Communication

ACCT 751 — Business Entity Tax Issues

ACCT 752 — Advanced Business Entity Tax Issues

ACCT 753 — Advanced Individual Tax Issues

ACCT 754 — Multi-jurisdictional Tax Issues

Elective Courses (6 classes, 12 hours)

Choose one of our specializations or certificate elective groups or select your own
mix of elective courses.

2. Then Choose Your Elective Courses

Once you have chosen your preferred program track, we encourage you to pursue your
own interests with elective courses. Electives are available in accounting, marketing,
management, international business and management science. Additionally, you can take
virtually any graduate-level course offered at UofSC Columbia as an elective — including
study abroad courses.

We know this leaves you with a lot of choices, so we have created elective groups,
or specializations, to help you focus on what you really want to learn. Certificate
programs are also available that allow our students to graduate with both a MACC degree
and a certificate in their interest area. Both specializations and certificate programs can be completed within the 10 course MACC program.

Graduate Programs Curricula

Information is taken from the USC Graduate Bulletin. Courses may not be offered every semester. Registered students should log in to
Self Service Carolina for class schedules and faculty. If a specific professor's syllabus is needed, contact
the individual faculty member.

The curricula and courses listed on this website are for information purposes only
and do not constitute any contractual agreement between a student and the University
of South Carolina or the Darla Moore School of Business. The Graduate Studies Bulletin
is the official document of record concerning undergraduate academic programs and
regulations. The university reserves the right to make changes in curricula, degree
requirements, course offerings or academic regulations at any time.